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290 DIVISION (EAT), LLC v. CITY AND COUNTY OF SAN FRANCISCO

No. A162055.

86 Cal.App.5th 439 (2022)

290 DIVISION (EAT), LLC, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Respondent.

Court of Appeals of California, First District, Division Two.

December 16, 2022.

Attorney(s) appearing for the Case

Baker Botts, Jon D. Feldhammer and Benjamin C. Koodrich for Plaintiff and Appellant.

David Chiu, City Attorney, Scott M. Reiber, Chief Tax Attorney, Carole F. Ruwart, Kevin Yeh and Ronald H. Lee, Deputy City Attorneys, for Defendant and Respondent.

OPINION

This appeal presents an issue of interpretation of a tax statute. Plaintiff and appellant 290 Division (EAT), LLC (290 Division), contends that property it purchased from defendant and respondent the City and County of San Francisco (City) should have been reassessed for no more than the price it paid for...

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